subject to tax.
In re Rochester Gas and Electric Corp., DTA #800909 (TAT 1991) (“Generally speaking, sales of services are not taxable unless specifically enumerated as taxable.”) (concluding that research and development was not an enumerated service and further that it was not an information
service as the Division had contended).
Is Software Intangible or Tangible? Software cannot be seen, felt or touched. Nonetheless, the definition of Tangible Personal Property explicitly includes pre-written computer
software.
Agenda
I. Brief Overview: New York Sales and Use TaxII. Taxation of Tangible Personal Property
III. Taxation of Services
IV. Taxation of Computer Software
V. Taxation of Information Services
VI. Primary Function / True Object Test
VII. Taxation of The Internet
VIII. Taxation of Cloud Computing
IX. Taxation of Digital Products
X. Bundling
Faculty
Lance E. Rothenberg
Hodgson Russ LLP
- Attorney in the New York office of Hodgson Russ LLP
- Practice areas include state and local tax controversy and planning
- Frequent speaker on various tax issues
- Writer, “Taxing Times: Haven’t Filed? Simple Steps You Can Take to Avoid a Tax Audit Even If You Haven’t Filed Your Taxes”, Home Business Magazine, The Home-Based Entrepreneur’s Magazine (March/April 2012)
- Articles editor for the American University Law Review, recipient, Lura E. Turley Award for outstanding publication in the Law Review
- Admitted to practice in New York, New Jersey, Virginia and the District of Columbia
- Co-writer, "Tax Collector in Mirror Is Closer Than It Appears: New York Acts to Suspend Taxpayers' Driver's Licenses," State Tax Notes (November 4, 2013)
- J.D. degree, cum laude, Washington College of Law, American University; LL.M. degree in taxation, New York University School of Law; B.A. degree, cum laude, George Washington University
- Can be contacted at 646-218-7639, [email protected] or www.hodgsonruss.com
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